SECTION 1. Section 6 of chapter 62 of the General Laws, as most recently amended by section 65 of chapter 68 of the acts of 2011, is hereby further amended by adding the following subsection:-

(s) (1) As used in this subsection, the following words shall have the following meanings:--

“Earned credit”, the amount of hours served in a given school by a police officer pursuant to section 37P of chapter 71 multiplied by the police detail rate for the municipality in which the school resides.

“Taxpayer”, a police officer as defined in section 37P of chapter 71.

(2) A taxpayer shall be allowed a tax credit against the taxes imposed by this chapter equal to the lesser of the taxpayer’s total earned credit or $8,000. The amount of hours served shall be verified in a writing signed by the municipality’s chief of police or his or her designee and the district’s superintendent or his or her designee during each week the officer serves.

(3) The commissioner shall adopt any necessary regulations for the implementation of this subsection.  

SECTION 2. Chapter 71 of the General Laws is hereby amended by inserting after section 37O the following section:-

Section 37P.  (a) For purposes of this section, “police officer” shall mean a duly sworn municipal, state or special state police officer, including a part-time or retired officer, provided that the officer has the necessary training, up-to-date certificates and a license to carry a firearm.

(b) A school district may supplement its staff with volunteer police officers to serve the safety and security of its schools. Officers that volunteer to serve a school district under this section shall not be paid by the district, municipality or any other person.